POINDEXTER v. HAND COUNTY

No. 19862.

565 N.W.2d 86 (1997)

1997 SD 71

H.A. POINDEXTER, Jerry Poindexter and Jackie Poindexter, Appellants, v. HAND COUNTY BOARD OF EQUALIZATION, Appellee.

Supreme Court of South Dakota.

Decided June 18, 1997.


Attorney(s) appearing for the Case

William H. Golden of Heidepriem, Widmayer, Zell & Jones, Miller, for appellants.

Patricia A. Leary Carlson, Hand County Ltd. Deputy State's Attorney, Miller, for appellee.


SABERS, Justice.

[¶ 1] Taxpayer appeals assessment of agricultural land. We affirm.

FACTS

[¶ 2] In 1994, the Hand County Director of Equalization assessed Poindexter's agricultural land, primarily using a "crop rating." The land is located in Miller and Midland Townships in Hand County. Poindexter appealed to the Hand County Board of Equalization (Board), which reversed the Director's decision and changed the assessment to reflect its use...

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